delayed exchange

Also found in: Legal.

delayed (tax-free) exchange

See 1031 exchange.

Mentioned in ?
References in periodicals archive ?
For this reason, Augmented Dickey Fuller test (ADF) (1979) is applied on the series of exchange rates, delayed exchange rate, industrial production index and portfolio flows.
However, the results of this study show that both the short-term uncertainty of exchange rate and of delayed exchange rate affects negatively the real exchange rate.
Today, delayed exchanges are by far the most common type.
A "reverse exchange" is permissible under additional "safe harbor" rules that lay out time frames similar to the 45- and 180-day rules for delayed exchanges.
In that event, the standard delayed exchange that commences with the sale of the relinquished property may be used to acquire other replacement properties over the second 180 day exchange period commencing with the sale of the relinquished property.
When the relinquished property in Parsippany is finally sold in December, 2009 as part of a regular delayed exchange, the net sale proceeds are used to purchase the parked Westchester replacement property held by the accommodator.
To complete a standard delayed exchange, the taxpayer may have to accept a lower price than if more time was allowed.
Although delayed exchanges are more popular, simultaneous exchanges are still done on rare occasions if all the steps fall into place.
Intraregional, delayed exchange without politics (Model 2)
Two lessons we should learn from these delayed exchanges.
Several years ago, in June 1990, it became for real estate investors because the IRS issued new rules governing delayed exchanges.
The IRS has indicated that by the end of this year it probably will adopt some legislation that would give these transactions the protection of a "safe harbor" presumption of legality (as is already provided in the case of delayed exchanges using a QI).